COMMISSIONER OF INCOME TAX WEST BENGAL CALCUTTA Vs. HEMGHANDRA K AR

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) THIS is an appeal by special leave from a Judgment of theCalcutta High court in an Income-tax Reference.

(3.) SECTION 34 of the Act has been amended from time to time. In tin-present case this SECTION, as amended in 1948, would be applicable by reasonof SECTION 31 of the Income-tax Amendment Act, 1953. We are concernedwith SECTION 34(l)(a). If the present case could be brought under that provision the second notice which was issued in February 1955 would not be barredby time. But if actiuii could not be taken under it there could be no mannerof doubt that the notices which were issued and the reassessment which was<PG>783</PG>made would be beyond the period prescribed. SECTION 34 (1) (a) is in theFollowing terms :